TMI Blog2003 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... e material facts giving rise to the present writ petition are as follows :- On the basis of some intelligence report that the petitioner was engaged in the manufacture of excisable goods, namely, Nickel, Tin and Lead alloys in their factory, without obtaining Central Excise Licence L-4 and was removing/clearing the same without payment of Central Excise Duty and without observing certain prescribed formalities, a notice was issued to the proprietor of the petitioner concern to produce the relevant records. On scrutiny of the records, so produced, which included the sales tax declarations, the adjudicating authority came to the conclusion that though there was no direct evidence regarding the manufacture of the said alloys by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal demand. Referring us to the additional affidavit, filed pursuant to our direction, with regard to the financial status of the petitioner and his family members, Mr. Bajpai submits that in view of the precarious financial condition of the family of the petitioner, they would not be in a position to comply with the stringent condition of deposit of Rs. 50 lakhs imposed by the Tribunal, with the result that the petitioner's right of appeal would be rendered illusory. Mr. Behl, learned Counsel for the respondents, on the other hand, submits that bearing in mind the fact that the total demand against the petitioner is over Rs. 2 crores, the condition imposed by the Tribunal cannot be said to be unreasonable and, therefore, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of the aforementioned alloys, a highly disputed question of fact. The only question with which we are concerned is whether the Tribunal has exercised discretion in directing the petitioner to deposit a sum of Rs. 50 lakhs on sound legal principles, by taking into consideration all the relevant facts. 8.Having perused the order passed by the adjudicating authority, we are of the view that while making the aforenoted direction the Tribunal has ignored a vital aspect of the matter, namely, that the entire case of the Revenue is based on circumstantial evidence. We say no more on the merits of the petitioner's case at this juncture, lest it may cause some prejudice to either side. To that extent the Tribunal has rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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